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IMOSChipMOS TECHNOLOGIES Inc.
$65.85$2.3B
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  4. Financial Ratios

ChipMOS TECHNOLOGIES Inc. (IMOS) Financial Ratios

Latest Ratios: P/E Ratio 150.9x · EV/EBITDA 12.5x · ROE 2.0%. (2011–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

IMOS Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$2.3B$1.0B$691M$1000M$796M$1.3B$897M$833M$685M$649M$612M
Enterprise Value$2.4B$2.5B$628M$4.6B$5.8B$6.4B$5.4B$1.0B$5.8B$3.3B$3.8B
P/E Ratio →150.942.120.490.530.240.260.386.650.620.270.36
P/S Ratio3.080.040.030.050.030.050.040.040.040.040.03
P/B Ratio3.120.040.030.040.030.050.041.270.040.040.04
P/FCF567.668.030.800.280.200.910.45——1.90—
P/OCF18.510.260.120.150.090.180.154.160.170.140.17

P/E links to full P/E history page with 30-year chart

IMOS EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—0.100.030.220.250.230.230.050.320.180.21
EV / EBITDA12.510.420.100.690.730.630.700.161.070.630.73
EV / EBIT83.132.760.331.821.391.041.720.313.021.892.08
EV / FCF—19.250.731.311.484.452.72——9.52—

IMOS Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin10.8%10.8%13.0%16.6%20.9%26.5%21.9%19.3%18.6%18.0%19.8%
Operating Margin3.8%3.8%5.6%8.9%13.7%20.3%15.5%12.1%11.4%12.5%10.9%
Net Profit Margin2.1%2.1%6.3%9.2%14.6%18.0%10.3%12.3%7.2%16.9%9.3%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE2.0%2.0%5.8%8.0%14.1%22.0%22.3%26.8%7.3%17.5%9.7%
ROA1.1%1.1%3.1%4.3%7.9%12.7%13.1%14.6%4.0%9.4%5.5%
ROIC2.7%2.7%3.6%4.9%8.2%15.3%20.6%15.3%7.1%8.3%8.3%
ROCE2.5%2.5%3.4%4.9%8.7%17.3%23.5%17.0%7.7%8.4%7.7%

IMOS Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.680.680.610.640.600.460.420.500.540.580.66
Debt / EBITDA2.702.702.472.391.871.081.110.051.792.072.06
Net Debt / Equity—0.06-0.000.150.200.210.220.260.290.140.20
Net Debt / EBITDA0.240.24-0.010.540.630.500.580.030.940.510.62
Debt / FCF—11.22-0.071.031.273.542.27——7.62—
Interest Coverage3.003.006.909.5129.2846.93538.43547.6210.177.9312.76

IMOS Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio2.402.402.713.422.831.962.162.402.292.133.62
Quick Ratio2.082.082.403.072.331.531.792.041.951.843.22
Cash Ratio1.431.431.751.691.560.850.760.990.931.201.63
Asset Turnover—0.530.500.460.520.640.6617.770.560.540.59
Inventory Turnover6.416.417.336.935.806.288.55278.328.467.627.85
Days Sales Outstanding—101.1088.2298.3675.9764.8892.083.03103.7585.0883.32

IMOS Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield1.2%83.7%100.0%100.0%100.0%100.0%100.0%100.0%37.5%39.6%100.0%
Payout Ratio176.3%176.3%90.9%85.0%90.9%32.4%55.0%34.8%19.4%8.5%105.0%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield0.7%47.2%205.0%189.6%423.7%378.6%265.3%15.0%161.5%366.0%279.2%
FCF Yield0.2%12.5%124.4%353.4%492.3%110.2%220.6%——52.7%—
Buyback Yield1.3%90.6%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%100.0%
Total Shareholder Yield2.5%100.0%100.0%100.0%100.0%100.0%100.0%100.0%37.5%39.6%100.0%
Shares Outstanding—$35M$37M$37M$37M$37M$37M$37M$41M$37M$43M

Key Metrics

Growth RegimeMixed
ProfitabilityStrained
Balance SheetFortress
Cash FlowMixed
Top Statement Risk

Cyclical capacity utilization volatility

Market Valuation Reflects Cyclical Uncertainty

Based on current market data, ChipMOS trades at a trailing P/E of 137.77, which appears significantly elevated compared to industry peers like ASE Technology, suggesting that investors are pricing in a recovery in utilization rates rather than current depressed earnings power as reported in recent financial statements.

The extreme P/E multiple indicates that the market is looking past the current earnings trough, likely anticipating a rebound in semiconductor demand. However, the P/FCF of 518.13 warrants caution, as it implies that the company's current cash generation is insufficient to justify its valuation without a substantial and sustained improvement in operational efficiency.

Margin Compression Limits Earning Power

As reported in quarterly financial filings, ChipMOS's net margin has struggled to maintain consistency, falling to a negative 9.3% in 2025Q2, which highlights the structural difficulty of maintaining profitability in a high fixed-cost environment when capacity utilization rates are under pressure from broader industry cyclicality.

The decline in gross margins from 20.1% in 2023Q4 to 13.8% in 2026Q1 suggests that the company lacks the pricing power to offset rising utility and operational costs in Taiwan. Investors should monitor whether the shift toward higher-value OLED testing can eventually stabilize these margins or if competitive pressures will continue to erode the bottom line.

Capital Returns Remain Historically Muted

According to historical performance data, ChipMOS has struggled to generate meaningful returns on invested capital, with ROIC hovering near 1.5% as of 2026Q1, indicating that the company's heavy capital expenditure requirements are not currently translating into efficient value creation for shareholders relative to its asset base.

The persistent gap between ROIC and the cost of capital suggests that the company is currently destroying value on a marginal basis. This trend warrants further investigation into whether the current asset base is being underutilized or if the company's focus on legacy segments is preventing a more favorable return profile.

Working Capital Volatility Hinders Efficiency

Based on the provided quarterly data, the cash conversion cycle has experienced extreme fluctuations, reaching 4,105 days in 2026Q1, which suggests that the company's management of receivables and inventory is highly sensitive to the lumpy nature of semiconductor demand and potential reporting anomalies in the supply chain.

The erratic nature of the CCC indicates that ChipMOS may be struggling to align its production throughput with customer demand cycles. Such volatility in working capital management often masks underlying operational inefficiencies and makes it difficult for analysts to forecast short-term liquidity needs with any degree of certainty.

Conservative Leverage Provides Defensive Buffer

As reported in recent balance sheet disclosures, ChipMOS maintains a modest debt-to-equity ratio of 0.64, which provides a significant defensive buffer against the cyclical volatility inherent in the semiconductor back-end services industry, as evidenced by its ability to maintain operations despite fluctuating interest coverage ratios.

The company's low leverage profile is a key strength that distinguishes it from more aggressive peers, allowing it to navigate periods of low capacity utilization without the threat of insolvency. However, this conservative stance may also limit the company's ability to fund aggressive R&D or M&A initiatives required to pivot toward higher-margin advanced packaging technologies.

Misapplication of P/E Multiples

The P/E ratio is frequently misapplied to ChipMOS, as it obscures the company's high depreciation-to-revenue profile and the cyclical nature of its earnings, which are better evaluated through EV/EBITDA or P/FCF to account for the heavy capital intensity and non-cash charges inherent in the OSAT business model.

Relying on P/E ignores the significant impact of non-operating items and the lumpy capital expenditure cycle that defines the company's cash flow. Analysts should instead focus on EV/EBITDA to normalize for capital structure and depreciation, providing a clearer view of the company's operational performance across different phases of the semiconductor cycle.

Download Financial Ratios Data

Includes 30+ ratios · 15 years · Updated daily

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IMOS — Frequently Asked Questions

Quick answers to the most common questions about buying IMOS stock.

What is ChipMOS TECHNOLOGIES Inc.'s P/E ratio?

ChipMOS TECHNOLOGIES Inc.'s current P/E ratio is 150.9x. The historical average is 3.1x. This places it at the 100th percentile of its historical range.

What is ChipMOS TECHNOLOGIES Inc.'s EV/EBITDA?

ChipMOS TECHNOLOGIES Inc.'s current EV/EBITDA is 12.5x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 0.6x.

What is ChipMOS TECHNOLOGIES Inc.'s ROE?

ChipMOS TECHNOLOGIES Inc.'s return on equity (ROE) is 2.0%. The historical average is 12.6%.

Is IMOS stock overvalued?

Based on historical data, ChipMOS TECHNOLOGIES Inc. is trading at a P/E of 150.9x. This is at the 100th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is ChipMOS TECHNOLOGIES Inc.'s dividend yield?

ChipMOS TECHNOLOGIES Inc.'s current dividend yield is 1.17% with a payout ratio of 176.3%.

What are ChipMOS TECHNOLOGIES Inc.'s profit margins?

ChipMOS TECHNOLOGIES Inc. has 10.8% gross margin and 3.8% operating margin.

How much debt does ChipMOS TECHNOLOGIES Inc. have?

ChipMOS TECHNOLOGIES Inc.'s Debt/EBITDA ratio is 2.7x, indicating moderate leverage. A ratio between 2-4x is manageable but warrants monitoring.